01Definition
A service receipt (ΑΠΥ) is the receipt for services rendered: the document a freelancer or service business issues to a private customer. It is the most common document type for freelancers and is transmitted to myDATA like any other document.
It belongs to the retail documents: it is to services what the retail sales receipt (ΑΛΠ) is to goods. You will find all the related terms in the e-invoicing glossary.
02Who issues it, and to whom
Service receipts are issued by anyone who provides services to private individuals: doctors, lawyers, engineers, consultants, tutors, tradespeople, hairdressers, repair shops and, in general, every freelancer or service business.
What decides it is the customer:
- Private individual: you issue a service receipt.
- Business or professional: you issue a service invoice, with the customer's details and VAT number.
A service receipt shows the issuer's details, date, series and number, a description of the service, the amount and VAT, as the Greek Accounting Standards (law 4308/2014) require. For special cases, such as the exact time of issue or VAT exemptions, check with your accountant.
03Service receipts and withholding tax
Withholding tax on freelancers' fees is deducted by the customer who pays, when that customer is obliged to withhold, which mainly means a business or legal entity. Under article 64 of the Greek Income Tax Code (law 4172/2013), the rate is 20% and, for Greek tax residents, withholding applies when the transaction exceeds 300 €.
Because service receipts are issued to private individuals, who as a rule are not obliged to withhold, they usually have no withholding. Withholding mostly appears on service invoices to businesses. To work out an amount quickly, use the withholding calculator, and ask your accountant about your own case.
04Service receipts and myDATA
Every service receipt is transmitted to myDATA as document type 11.2 and, once accepted, receives a MARK. Transmission can happen directly from the invoicing software or through a certified e-invoicing provider. Which route applies to you depends on your activity and choices, so confirm it with your accountant.
05Service receipts through a certified provider (B2C)
Through a certified provider the service receipt is issued as an electronic document: the provider signs it digitally, transmits it to myDATA, and the document carries a MARK, UID, authentication code and QR code. That way you do not need a fiscal device or cash register for your receipts.
If you accept card payments, see also what applies to POS integration.
06Common mistakes
- A service receipt to a business. If the customer asks for a document with their business VAT number, you need a service invoice, not a service receipt.
- Withholding on a private customer. Private individuals generally do not withhold tax, so a service receipt should not show a reduced amount payable without reason.
- A receipt without a MARK. A receipt that was not transmitted does not exist as far as myDATA is concerned. Check every receipt has a MARK.
- Correcting the wrong way. An issued service receipt is not deleted. It is corrected through the proper procedure, for example with a credit note.
07Service receipts in eFluper
eFluper issues service receipts on every plan and transmits them to myDATA, so they come back with a MARK and QR code. It calculates VAT, withholding tax where it applies and the amount payable, and sends the document to the customer as a PDF in one click.
The Light plan, built for freelancers, costs 8 €/month billed yearly (10 € monthly, excl. VAT), with unlimited customers. B2C issuing through the certified provider is an add-on from 95 €/year. On Light it covers service receipts only: if you also need retail receipts for goods, those come with the Medium plan and above. See the plan comparison.